NC H1979

Requires cigarette packages sold in North Carolina to bear heat transfer stamps indicating tax status (tax-paid or tax-exempt) starting January 1, 2011.

Places responsibility on licensed distributors to stamp unstamped cigarettes within 48 hours of receipt; prohibits non-distributors from possessing or stamping unstamped cigarettes.

Authorizes the Secretary to design stamps with unique serial numbers, set stamp denominations, collect tax payment when stamps are transferred to distributors, and maintain records of stamp transfers.

Allows distributors a 2% discount on tax-paid stamps to cover stamping and record-keeping expenses; permits refunds for unused or unusable stamps and for stale cigarettes with stamps already applied.

Makes forging a cigarette stamp or knowingly placing a forged stamp on cigarette packages a Class H felony; classifies other violations as Class 1 misdemeanors.